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I-3 - Taxation Act

Section 1129.12.4
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1129.12.4. (Repealed).
1997, c. 85, s. 303; 1998, c. 16, s. 245; 1999, c. 83, s. 273; 2017, c. 29, s. 214.
1129.12.4. The rate to which subparagraph d of the second paragraph of section 1129.12.3 refers in respect of a public share issue as part of which a preferred share meeting the requirements set forth in paragraph b of section 965.9.1.0.4.2 or 965.9.1.0.5 was issued is equal to the long-term average weighted bond yield for the provinces as indicated in the Weekly Financial Statistics of the Bank of Canada for the third week preceding that during which a favourable advance ruling was granted by the Ministère du Revenu in respect of the issue.
The Ministère du Revenu shall confirm the applicable rate in the advance ruling referred to in the first paragraph.
1997, c. 85, s. 303; 1998, c. 16, s. 245; 1999, c. 83, s. 273.
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